The petitioner is required to pay the conditional amount in respect of each of the impugned assessment and on such payment, the impugned assessment orders shall stand quashed.
Section 62 of CGST Act, 2017 — Assessment Orders- Principal of Natural Justice – The petitioner challenged the assessment orders on the ground that no sufficient opportunity was granted by the respondent before passing of the impugned assessment orders and the principles of natural justice has been violated. The petitioner submitted that the SCN was issued for the three assessment years in the month of August 2020. He sought documents on which the SCN was issued on 20.10.2020 but the orders were passed on 31.10.2020, without giving sufficient opportunity to raise their objections with regard to the documents furnished by the respondent on 20.10.2020. The respondent’s counsel submitted that sufficient opportunity was granted and thereafter, the assessment orders have been passed. A personal hearing was also afforded to the petitioner, but he did not appear for PH. The court observed that the documents were furnished to the petitioner only on 20.10.2020 and the assessment orders have been passed on 31.10.2020. The court further observed that sufficient time has not been granted to the petitioner to raise all objections.
Held that:- The Hon’ble High Court directed the petitioner to pay a sum of Rs. 3,00,000/- in respect of each of the assessment orders of the respondent on or before 05.01.2021 and on such payment, the assessment orders shall stand quashed and the matter remanded back to the respondent for fresh consideration and the respondent shall pass final orders on merits and in accordance with law within a period of twelve weeks.